| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 452.05 KB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
A presente dissertação visa analisar a exclusão com base na substância positivada no âmbito do Pilar 2 nomeadamente no campo legislativo da UE. Para tal a dissertação é dividida em duas partes essenciais. Numa primeira fase, visa proceder à interpretação dinâmica da norma, analisando o elemento literal, o elemento teleológico e o elemento histórico e procura desvendar a ratio da norma. Numa segunda fase, tendo em conta a ratio, este estudo tem como intuito averiguar se a norma abrange todas as atividades económicas com substância ou não, procurando na verdade apurar se há uma simetria precisa entre o âmbito da norma e as atividades económicas visadas pelo Pilar 2 em geral e em particular por esta exclusão com base na substância (“carve-out”). Finalmente, são sumariadas conclusões sobre a análise empreendida.
This thesis aims at analyzing the carve-out enshrined in Pillar 2, mainly within the EU legal framework. For that purpose, this thesis is divided in two parts. In a first part, the thesis aims at conducting a dynamic interpretation of the provision, by analyzing its text, the rationale, and its history e aims at finding out the rationale. In a second part, this paper aims at analyzing whether the provision with regard to the carve-out encompasses all economic activities with substance or not and finding in fact if there is an exact symmetry between the scope of such provision and the economic activities targeted by the Pillar 2 in general and by this carve-out in particular. Finally, the conclusions of this analysis are summarized.
This thesis aims at analyzing the carve-out enshrined in Pillar 2, mainly within the EU legal framework. For that purpose, this thesis is divided in two parts. In a first part, the thesis aims at conducting a dynamic interpretation of the provision, by analyzing its text, the rationale, and its history e aims at finding out the rationale. In a second part, this paper aims at analyzing whether the provision with regard to the carve-out encompasses all economic activities with substance or not and finding in fact if there is an exact symmetry between the scope of such provision and the economic activities targeted by the Pillar 2 in general and by this carve-out in particular. Finally, the conclusions of this analysis are summarized.
Descrição
Palavras-chave
Substância Pilar 2 Ratio Atividades económicas Substance Pillar 2 Rationale Economic activities